Overview of the comprehensive module in the VSME
Updated March 20th 2025
The Comprehensive Module in the VSME standard is an extension of the Basic Module, providing more detailed information for investors, banks, and large customers (See the basic module here).
General Information
C1 – Strategic Information
The company must describe:
- Key products and services
- Key markets (e.g., B2B, retail, etc.)
- Key business partners (e.g., major suppliers, consumers, etc.)
Strategy, specifically elements related to sustainability
C2 – Sustainability Practices and Targets:
- Further elaboration on policies, processes, and goals reported in B2 of the Basic Module
- Information on responsible management of sustainability efforts
Environmental Metrics (E)
C3 – Climate Targets and Transition
If your company has emission reduction targets for Scope 1, 2, and 3, you need to report:
- Target year and emission value for that year
- Baseline year and emission value at that time
- Measurement units used for the targets
- Breakdown of reduction targets across Scope 1, 2, and 3
- List of actions planned to achieve the targets
- If operating in a high-climate-impact industry and a climate action plan exists, it can be included
- If operating in a high-climate-impact industry without a climate action plan, specify whether one will be implemented
C4 – Climate Risks
- Identified climate risks and their impact on the company
- Planned adaptation measures
Social Metrics (S)
C5 – Additional Employee Information
- Gender composition at management level
- Number of self-employed workers and temporary employees
C6 – Human Rights and Complaint Mechanisms
- Does the company have a human rights policy?
- If yes, specify which aspects are covered
- Is there a complaint mechanism?
C7 – Serious Violations of Human Rights
- Reporting of documented incidents such as child labor or discrimination
Governance Metrics (G)
- C8 – Sector-Specific Information:
- Percentage of revenue derived from controversial industries (e.g., fossil fuels, tobacco).
- C9 – Gender Diversity in Governance:
- Gender breakdown of the company’s top management.
The Comprehensive Module ensures that companies can provide data required by financial actors and large customers who have regulatory reporting obligations.
Read more